Schumacher Industries Inc. manufactures recreational vehicles. Schumacher Industries uses a job order cost system. The time tickets from June jobs are summarized as follows:
Job 11-101 $3,880
Job 11-102 2,630
Job 11-103 2,080
Job 11-104 3,190
Job 11-105 2,080
Factory supervision 1,800 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $22 per direct labor hour. The direct labor rate is $18 per hour.
Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank.